9911796707
TMI Blog2024 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... Trivedi , Advocate for the Appellant Shri Himanshu P Shrimali , Superintendent ( AR ) the Respondent ORDER RAMESH NAIR Brief facts of the case leading to the present appeal are that the Appellant M/s. Brij Kishore Goel being a Chartered Engineer issued a Certificate based on documents so submitted for installation and use of such imported embroidery machine under EPCG without first verifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... told to him to be true and correct issued the said Certificate without any knowledge whether the machines were diverted or otherwise as the purpose for which the certificate is issued only pertains to installation and use and not in furtherance of business transaction under the Customs Act, therefore it cannot be presumed by the Department that he was directly involved in the evasion of duty by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d use of machinery which is a mandatory requirement under the EPCG Scheme without verifying the installation of machine in the premises of the factory of the importer. The purpose of such certificate issued by a Chartered Engineer is not only to facilitate installation of machinery as imported under the EPCG Scheme but the installed machine also acts as a precursor for the importer to avail benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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